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Duke  University  Libraries 

Regulations  in 
Conf  Pam  12mo  #171 

^^■10321*52 


ReudlaTiossin  reference  to  DE- 
FAULTERS   CNDER  SECTIONS  2   3    1 
A.ND  5  OF  THE  TAX  ACT.  'nwiw"°  v>  *  * 


Opficb  of  Commissioner  of 

KBVi 

Bichmo: 


USSIOM.n  OF    TAXJiS    ) 

.~<i>, .August  25.  13  is  I 
.  Each  District  C  Uect.r    of  Confederate 
States  Taxes,  as  scou  us  ibe  time  prescribe!  for 
registration  of  business  and  professions,  and 
tor  the  payment  of  the  specific  tax,  and  the 
Jn  ssles  up  10  the  1st  July,  1863,  shall  hare  ex- 

his  District  to  make  diligent  inquiry,  wh^t*V   ' 
«ny  person,  or  persons  in  their  respective  Dig- 
its or  localities,  shall  bare  failed  to  reiister 
and  pay  the  taxes  required   by    law,  and    i 
moiediaiey  report  the  rame.    res/dencV 
Rainess  of  each  defaulter  to  said  Collector 
gether  with  a  list,  i  bowing  the    amount  of  te> 
ueupont  e  sales  of  such  d  laulter,  in   accor- 
dance with  Fection  10  of  the  Assessment  A< 
ihl,    ^P°4ntb£  receipt  of  such  report  and   list, 
the to  lector  shaU  proceed  by  distress  and  sale 
under  the  provisions  ol  Section  lf»  of  the  Assess* 
ment Act,  to    collect    all  lbe   taxes    due,   a  . 
double  the  pecificfax,  and  a  hi  e  sum  for  evei 

?  JtiQ}r  of  !u5h  faiiu-re'  *cco«tf»g  to  rectiol. 

8,    ot  the  Tax  Act,  and,  in  addition  to  the  five  oer 

centum  allowed  tbe  Collector  bv  law,  the  f-^ 

S^t>T},Mg'  and  ,he  Sum  forto«  necessary  and 
reasonable  eipe:  se  of  remcing,  advertising 
a?d  keeping  the  goods,  chatties?  cr  eiTerts so 
distrained,  which  fees  a-  d  expends "ball  ^  the 
same  as  arc  authorize  i  and  re quired'  tc *  b- ua d 
to  sheriffs  for  like  services  by  the  iawa  oHb 
Mate  in  which  such  defaulter  resides 

T110MPS   H  ALLAN, 

'ommissio-erof'iaxes. 
Approved  : 

C.  G.  Memmtxgkr. 

e u  26-lt  gecret  Ty  of  Treasury. 


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